Legislative proposal for a controlled foreign companies regime in Poland from an international perspective

Małgorzata Hybka

Abstract

Tackling corporate profit shifting requires appropriate anti-avoidance measures. This article reviews one of these measures, a controlled foreign companies (corporations) regime. It has been implemented in many countries, in some of them as early as the 1960s. The need for its introduction has also been expressed on many occasions by the Polish legislator. The article is composed of three sections. The first considers the reasons for the implementation of the analyzed regime. The second describes the controlled foreign corporation legislation in the USA and selected European Union member states. The last section is devoted to a bill on taxing controlled foreign companies in Poland.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesFinancial Theory and Practice, ISSN 1846-887X, e-ISSN 1845-9757, (0 pkt)
Issue year2014
Vol38
No4
Pages465-487
Publication size in sheets1.1
Keywords in Englishcontrolled foreign company; tax avoidance; Poland
DOIDOI:10.3326/fintp.38.4.4
URL http://fintp.ijf.hr/en/archive/legislative-proposal-for-a-controlled-foreign-companies-regime-in-poland-from-an-international-perspective_793/
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 0.0, 16-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 5.0, 16-12-2019, ArticleFromJournal
Citation count*2 (2020-08-07)
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